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France moves first on CSRD transposition
03 January 2024Directive incorporated into national framework, with jail time included as a potential punishment for non-compliance
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SASB Standards and the Swiss Army knife: investors tell ISSB to 'MacGyver' its way forward
03 January 2024New investor feedback suggests that SASB and the 'all-in-one' IFRS S1 is a Swiss Army knife that the ISSB can use to 'MacGyver' a plan for its agenda priorities. No need for an arsenal of thematic standards, investors mull.
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Accountants on the front line of whistleblower protection
28 December 2023The crucial role of finance professionals in ensuring whistleblowers are protected from harm
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Implementing Scope 3 accounting at Caterpillar
27 December 2023CFO Andrew Bonfield outlines how accounting methodologies have been introduced for measuring and reporting indirect emissions
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UK rolls out second phase of public sector TCFD reporting
20 December 2023Treasury consulting on application guidance for climate-related metrics and targets, setting out disclosure requirements for central government bodies
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NGOs push back against sectoral ESRS delays
19 December 2023Arguing proposal would increase burden on companies and lead to less comparable disclosures
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ESRS and GRI - what differences remain?
19 December 2023Interoperability Index highlights 50 discrepancies between the impact disclosures in both sets of standards
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ISSB sent back to drawing board on implementation guide
19 December 2023Publication of guide delayed by five months
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EU reaches political agreement on CSDDD
15 December 2023Trilogue negotiations concluded, with partial carve-out for finance sector
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E-Liability: Introducing a new approach to carbon accounting
14 December 2023Robert Kaplan and Karthik Ramanna outline their proposed method of applying financial accounting rigor to emissions reporting
